7. Procedure to be followed by e-Return Intermediary.- (1) An e-Return Intermediary shall receive a paper return of income duly verified by the eligibleperson, or shall prepare the return of income on the basis of the documents furnished by the eligible person, as the case may be. (2) An e-Return Intermediary shall then submit online the permanent account number given by the eligible person, to e-Return Administrator for verification. (3) In case the verification does not succeed, the e-Return Intermediary shall recheck and resubmit the permanent account number record for online verification. If the verification still does not succeed, he shall file the paper return before the concerned Assessing Officer on or before the due date, and hand over the acknowledgment to the eligible person. (4) If the verification succeeds, the e-Return Intermediary shall digitise the data of the return of income and transmit the same to the server in such format as specified by the e-Return Administrator using its e-Return Intermediary Identification Number (ERIIN), and in conformity with the instructions given by the e-Return Administrator. (5) The e-Return Administrator shall issue a provisional receipt online to the e-Return Intermediary in confirmation of the acceptance of the data transmitted. (6) In case of any unsuccessful transmission of data at this stage, the e-Return Intermediary shall analyse the error code communicated by the e-Return Administrator, correct the data on the basis of the error code and the paper return available with him and resubmit the same to the e-Return Administrator. (7) The e-Return Intermediary shall print two copies of the provisional receipt received by him online on successful transmission of the data of the return of income. It shall affix one copy of the same on the acknowledgement sheet and the other on the first page of the paper return of income. (8) The e-Return Intermediary shall furnish to the Assessing Officer the paper return of income along with its enclosures and the print out of the provisional receipt within fifteen days from the date of issue of the provisional receipt and shall obtain an acknowledgement for the same. (9) The e-Return Intermediary shall deliver the acknowledgement of the return of income to the eligible person, and also transmit the acknowledgement number of the return to the server in such format as specified by the e-Return Administrator in token of having furnished the paper return, within seven days from the date of furnishing the return of income to the Assessing Officer. (10) The date of issue of the provisional receipt shall be deemed to be the date of filing of return of income if the paper return has been filed with the Assessing Officer within fifteen days from the date of the issue of the provisional receipt. (11) In case of an unsuccessful transmission of data for any reason, the e-Return Intermediary shall furnish the paper return of income along with its enclosures and the print out of the error report to the concerned Assessing Officer within fifteen days from the date of issue of the error report. In such a case, the date of issue of the error report by the e-Return Administrator shall be deemed to be the date of filing of the return of income. | 
